{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-3-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-3-regulations-2024/introduction.json",
  "legislation": "uksi/2024/1265",
  "legislation_title": "The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-3-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade 2nd December 2024\nLaid before the House of Commons 3rd December 2024\nComing into force 24th December 2024\nThe Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4), 32(8) and (13) and 40B(2) and (3) of, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22 (“TCTA”). Section 30B was inserted by section 2(4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“the 2020 Act”). Section 32 has been relevantly amended by paragraph 3 of Schedule 1 to the 2020 Act. Section 40B was inserted by section 1 of the 2020 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1265/introduction",
    "retrieved_at": "2026-10-28T21:23:21.539068+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}